进一步完善我国创业投资税收政策

Further Improvement of Tax Policies concerning Venture Capitals in China

税收是影响创业投资发展的重要因素,而我国目前对创业投资发展的税收政策存在一定的缺失。本文结合创业投资的不同形式,评析了我国创业投资基金的发展状况和相关税收政策,在此基础上提出应尽快完善有限合伙型创业投资基金和信托型创业投资基金的税收政策,为创业投资发展创造良好的条件。

Tax is a significant factor affecting the development of venture capitals. Flaws and blanks exist in current tax policies concerning venture capitals in China. Combined with different forms of venture capitals,this paper assesses the development status of investment funds and related tax policies,on this basis,some suggestions are proposed including improving tax policies concerning limited-liability-partnership-typed and trust-typed investment funds in order to create favorable conditions for the development of venture capitals.